https://www.taxtmi.com/caselaws?id=30228 The appeals regarding Cenvat credit on electrodes and refractory bricks were dismissed due to insufficient evidence of their use in manufacturing. Penalties related to this issue were waived. However, the appeal concerning excess credit on liquid oxygen was successful, with the Appellants granted full relief as both buyer and seller adhered to standard practices, ensuring Revenue neutrality. The Tribunal highlighted the significance of adhering to industry practices and made decisions based on the circumstances of each issue. en-us Fri, 22 Feb 2008 00:00:00 +0530 Mon, 18 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30228 The appeals regarding Cenvat credit on electrodes and refractory bricks were dismissed due to insufficient evidence of their use in manufacturing. Penalties related to this issue were waived. However, the appeal concerning excess credit on liquid oxygen was successful, with the Appellants granted full relief as both buyer and seller adhered to standard practices, ensuring Revenue neutrality. The Tribunal highlighted the significance of adhering to industry practices and made decisions based on the circumstances of each issue. Case-Laws Central Excise Fri, 22 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30228